2013 IFRS 'Red Book' coming in March

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19 Feb 2013

The International Accounting Standards Board (IASB) has announced that the 2013 edition of the Bound Volume of International Financial Reporting Standards (the 'Red Book') is expected to be available in March.

The 'Red Book' contains all official pronouncements issued at 1 January 2013, including all pronouncements with an effective date after 1 January 2013, but not the pronouncements they will be replaced or superseded. Accordingly, the 2013 edition contains pronouncements as a result of amendments from Government Loans (Amendments to IFRS 1); Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12); Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27); and Annual Improvements to IFRSs 2009–2011 Cycle (which contained separate amendments to IFRS 1, IAS 1, IAS 16, IAS 32 and IAS 34).

More information is available on the IASB's 'register my interest' webpage (link to IASB website).

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